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Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory. 会計士の専門職、財務報告、 会計理論における歴史的展開
・ISBN 978-1-80117-805-1 hard US$ 115.99
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| 著者・編者 | Baker, C. Richard / Persson, Martin E., |
|---|---|
| シリーズ | Studies in the Development of Accounting Thought |
| 出版社 | (Emerald, UK) |
| 出版年月 | 2021.11 |
| ページ数 | 228 pp. |
| 言語 | ENG |
| ニュース番号 | ＜663-577 663-P1656＞ |
解説
This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas the second section covers developments related to accounting measurements and theory.
The historical examination of the development of accounting thought serves as a unifying theme throughout this edited volume, which attempts to pick up on various understudied threads of academic and professional initiatives over the past several hundred years. The material is of value to anyone interested in the intellectual history of the accounting discipline.